https://www.taxtmi.com/caselaws?id=420583 Entitlement to the Amnesty Scheme, 2020 is examined where the taxpayer promptly sought modified assessment and penalty orders to exercise the scheme option. The note records that the modified order was served only after the relevant changes, leaving the statutory time to opt, and that access to the online portal was later denied on the ground of expiry. It explains that, where the denial arose from the system rather than any lapse by the taxpayer, refusal to accept the option is contrary to the scheme and without basis. en-us Tue, 05 Apr 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420583 Entitlement to the Amnesty Scheme, 2020 is examined where the taxpayer promptly sought modified assessment and penalty orders to exercise the scheme option. The note records that the modified order was served only after the relevant changes, leaving the statutory time to opt, and that access to the online portal was later denied on the ground of expiry. It explains that, where the denial arose from the system rather than any lapse by the taxpayer, refusal to accept the option is contrary to the scheme and without basis. Case-Laws VAT and Sales Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420583